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    <title>2021 (4) TMI 606 - BOMBAY HIGH COURT</title>
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    <description>The court found merit in the petitioner&#039;s contention of bias against Shri Ashok Rane, setting aside the previous orders and restoring the appeal for reconsideration. The court emphasized the reasonable apprehension of bias and referenced relevant legal principles. The issues of retrospective application of tax legislation and the vires of certain provisions were not addressed due to the decision on bias. The appeal is to be reconsidered by the First Appellate Authority within two months, with all contentions and defenses remaining open for future consideration.</description>
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      <description>The court found merit in the petitioner&#039;s contention of bias against Shri Ashok Rane, setting aside the previous orders and restoring the appeal for reconsideration. The court emphasized the reasonable apprehension of bias and referenced relevant legal principles. The issues of retrospective application of tax legislation and the vires of certain provisions were not addressed due to the decision on bias. The appeal is to be reconsidered by the First Appellate Authority within two months, with all contentions and defenses remaining open for future consideration.</description>
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      <pubDate>Mon, 05 Apr 2021 00:00:00 +0530</pubDate>
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